Value Added Tax Act 1994 section 102

Short title

Section 102 establishes the official citation name of this legislation.

  • This Act is formally cited as the Value Added Tax Act 1994
  • The short title provides a convenient way to refer to the legislation in legal and professional contexts
  • All references to the Value Added Tax Act 1994 in other legislation or guidance relate to this Act
  • The short title is commonly abbreviated to VATA 1994

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